Research On Taxation Service Optimization Of Grassroots Tax Departments

In recent years,with the in-depth implementation of the concept of building a service-oriented government,in order to comply with the trend of social development and better provide official services,the report of the 19 th National Congress clearly requires deepening the reform of institutions and administrative systems,transforming government functions,and creating a Service-oriented government.The tax department upholds the sacred mission of “gathering wealth for the country and collecting taxes for the people”,and bears the important responsibility of providing high-quality,efficient and convenient services.The tax payment service closely connects the tax collection and payment parties and is an important link in the process of building tax modernization.The grassroots tax department is at the front line of tax payment services,and directly implements and implements various tax payment service tasks.With the continuous deepening of the reform of the tax collection and management system,especially after the merger of the national and local tax institutions,the taxation service of the grassroots tax department has also made great progress,but there are still a series of problems.Optimizing the tax payment service of the grass-roots tax payment service department is undoubtedly of great significance for the construction of a service-oriented tax department that will satisfy taxpayers.The research object of this paper is the optimization of tax service of the grassroots taxation department.The theoretical basis includes the new public service theory,service-oriented government theory and tax compliance theory.The main research methods are literature research method,comparative analysis method and case study method.The introduction part defines the connotation of tax service through a review of domestic and foreign tax service research,the second part introduces the development process of China's tax service,and the third and fourth parts from the perspective of the basic tax department S County Taxation Bureau,on the status,effectiveness and existence of the basic tax service To analyze the problems and causes,the fifth part elaborated the advanced practical experience of tax service in the United States,Germany and Japan and summarized the enlightenment to our country.The sixth part proposed measures to optimize the tax service of the tax system.Through research on the problems of the tax service of the S County Taxation Bureau,it was found that the grass-roots tax departments mainly lacked the service payment concept andawareness,the performance evaluation mechanism was incomplete,the information taxation protection was limited,and the degree of socialization was insufficient.Analyze the cause of the problem.Combined with the advanced practical experience of taxation services of foreign taxation institutions,measures for optimizing China's grassroots taxation services are proposed,including optimizing human resource allocation,promoting the specialization of taxation service methods,improving the performance assessment mechanism of taxation services,advancing the taxation service information construction and promoting socialization A series of measures,such as progress,are expected to play a positive role in optimizing grass-roots tax payment services.